have also made observations in their respective orders about
the source code of the software and have further stretched the
softwares to equate it with ... reconstruct or discover the
source code, etc. This clause clearly lays down that customer
shall not reproduce the software or any of the documentation
provided
purchase additional software licenses from third party
software vendors for additional softwares. The assessee obtains only a
non-exclusive right to use software embedded ... vendor of the
software has assigned „right to use software‟, further the software is
invoiced separately the payment made for acquiring software
Officer thus, held that the
literary or scientific work obviously includes the software and there is no
requirement of transfer of copyright for treating ... Assessing Officer further
observed that as the source code or the object code of these softwares has been
protected under the copyright act, these softwares
Respondent Year
Maximojo Software Pvt. DCIT( CPC )- 2013-14 Qr-1 24Q
1-11 2432/PUN/2016 Ltd., TDS
Maximojo Software Pvt. Ltd.,, Pune vs Deputy Commissioner Of Income-Tax,, on 21 March, 2017
आयकर अपील य अ धकरण पण
ु े यायपीठ ... Respondent Year
Maximojo Software Pvt. DCIT( CPC )- 2013-14 Qr-1 24Q
1-11 2432/PUN/2016 Ltd., TDS
Approva Systems Private Ltd.,, Pune vs Deputy Commissioner Of Income-Tax,, on 25 January, 2017
Deputy Commissioner Of Income-Tax,, vs Systime Global Solutions Ltd.,, Navi ... on 31 January, 2017
Symantec Software India Pvt. Ltd.,, ... vs Deputycommissioner Of Income-Tax,, on 16 August, 2017
आयकर
